Is the 60-day visa exemption for German citizens the same when entering Thailand by land as it is by air?

A German expat is inquiring if the 60-day visa exemption applies equally when entering Thailand via land borders as it does when arriving by air. The consensus among commenters is that the 60-day exemption is the same regardless of the mode of entry, whether by air, land, or sea. There was some discussion about past changes in regulations—specifically, that previously there were periods with shorter exemptions for land entry—but current regulations uniformly grant 60 days. It was also noted that there are currently no restrictions on the number of land border entries, which had been misinterpreted in the conversation.